https://www.taxtmi.com/caselaws?id=155866 Raw bones bought from unregistered dealers and processed into sinews and bone-meal were treated as consumed in manufacture of commercially distinct goods, attracting purchase tax under the remedial levy provision. Applying the commercial identity test, the Court held that drying and crushing raw bones produced new saleable commodities different from the original goods, so the purchase turnover was exigible to tax to the extent the bones were used in that process. The assessee's reliance on authorities involving no new commodity was rejected, and the tax assessments were upheld. en-us Fri, 12 Jun 1987 00:00:00 +0530 Mon, 09 Sep 2013 16:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155866 Raw bones bought from unregistered dealers and processed into sinews and bone-meal were treated as consumed in manufacture of commercially distinct goods, attracting purchase tax under the remedial levy provision. Applying the commercial identity test, the Court held that drying and crushing raw bones produced new saleable commodities different from the original goods, so the purchase turnover was exigible to tax to the extent the bones were used in that process. The assessee's reliance on authorities involving no new commodity was rejected, and the tax assessments were upheld. Case-Laws VAT and Sales Tax Fri, 12 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155866